Exhibit 107

Calculation of Filing Fee Tables

S-3

(Form Type)

PDS Biotechnology Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward
File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid In Connection with Unsold Securities to be carried Forward

Newly Registered Securities

Fees to be Paid

Equity

Common Stock, par value $0.00033 per share

Other

110,001,540

$1.03

$113,301,586.20

0.000087

$9,857.24

Fees Previously Paid

Carry Forward Securities

Total Offering Amounts:

$113,301,586.20

$9,857.24

Total Fees Previously Paid:

$0.00

Total Fee Offsets:

$0.00

Net Fee Due:

$9,857.24

Offering Note


1	(1)	Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered or issued in connection with any stock dividend, stock split, recapitalization or similar transaction.
	(2)	Pursuant to Rule 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $1.03, which is the average of the high and low prices of the registrant's common stock, par value $0.00033 per share (“Common Stock”) on October 8, 2026, on the Nasdaq Capital Market.
	(3)	Consists of (i) 16,502,870 shares of Common Stock issued to the selling stockholders in a private placement and (ii) up to 93,498,670 shares of Common Stock issuable upon the exercise of warrants issued or issuable to the selling stockholders in such private placement.


Table 2: Fee Offset Claims and Sources	☑Not Applicable

Registrant or Filer Name

Form or Filing Type

File Number

Initial Filing Date

Filing Date

Fee Offset Claimed

Security Type Associated with Fee Offset Claimed

Security Title Associated with Fee Offset Claimed

Unsold Securities Associated with Fee Offset Claimed

Unsold Aggregate Offering Amount Associated with Fee Offset Claimed

Fee Paid with Fee Offset Source

Rules 457(b) and 0-11(a)(2)

Fee Offset Claims

N/A

Fee Offset Sources

N/A

Rule 457(p)

Fee Offset Claims

N/A

Fee Offset Sources

N/A


Table 3: Combined Prospectuses	☑Not Applicable


	Security Type	Security Class Title	Amount of Securities Previously Registered	Maximum Aggregate Offering Price of Securities Previously Registered	Form Type	File Number	Initial Effective Date
N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A